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Income-tax (Fifth Amendment) Rules, 2013.

The Central Board of Direct Taxes in exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), makes the rules further to amend the Income-tax Rules, 1962.
(1) These rules may be called the Income-tax (Fifth Amendment) Rules, 2013.
(2) They shall come into force on the date of their publication in the Official Gazette.